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DHSC Group Accounting Manual

The Department of Health and Social Care is updating its Group Accounting Manual for 2025–26 and 2026–27, which sets financial reporting standards for DHSC and its arm's-length bodies including NHS trusts and academies. The changes include consolidated academy financial reporting proposals and reflect evolving accounting requirements across the health and education sectors.


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23 Feb 2026 | Consultation outcome Department of Health and Social Care linked

Changes to DHSC group accounting manual 2026 to 2027 — consultation closed

This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.

26 Jan 2026 | Consultation outcome Department of Health and Social Care linked

Changes to DHSC group accounting manual 2026 to 2027 — consultation opened

This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.

30 Jun 2025 | Consultation outcome Department of Health and Social Care linked

Changes to DHSC group accounting manual 2025 to 2026 — outcome published

This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.

7 Mar 2025 | Consultation outcome Department of Health and Social Care linked

Changes to DHSC group accounting manual 2025 to 2026 — consultation closed

This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.

7 Feb 2025 | Consultation outcome Department of Health and Social Care linked

Changes to DHSC group accounting manual 2025 to 2026 — consultation opened

This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.

4 Oct 2022 | Consultation outcome Department of Health and Social Care linked

Changes to DHSC group accounting manual 2022 to 2023 — outcome published

Seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.

6 Mar 2022 | Consultation outcome Department of Health and Social Care linked

Changes to DHSC group accounting manual 2022 to 2023 — consultation closed

Seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.

8 Feb 2022 | Consultation outcome Department of Health and Social Care linked

Changes to DHSC group accounting manual 2022 to 2023 — consultation opened

Seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.

30 Sep 2016 | Consultation outcome Department of Health and Social Care linked

Changes to the DH accounting guidance for all NHS bodies — outcome published

Seeks views on the DH Group Accounting Manual (GAM) that applies to all NHS bodies for their annual reports and accounts for 2016 to 2017.

1 Jul 2016 | Consultation outcome Department of Health and Social Care linked

Changes to the DH accounting guidance for all NHS bodies — consultation closed

Seeks views on the DH Group Accounting Manual (GAM) that applies to all NHS bodies for their annual reports and accounts for 2016 to 2017.

10 May 2016 | Consultation outcome Department of Health and Social Care linked

Changes to the DH accounting guidance for all NHS bodies — consultation opened

Seeks views on the DH Group Accounting Manual (GAM) that applies to all NHS bodies for their annual reports and accounts for 2016 to 2017.